Fast ein Drittel der Personen, die neu in Altersrente gehen, nutzt derzeit die Möglichkeit eines frühzeitigen Renteneintritts ohne Abschläge nach einer besonders langen Erwerbskarriere. Häufig wird diese Art der - in der breiten Öffentlichkeit als "Rente mit 63" bekannten - vorgezogenen...

Familienbedingte Erwerbsunterbrechungen führen in Zusammenhang mit der Alterssicherung insbesondere für Mütter oft zu niedrigeren gesetzlichen Rentenansprüchen. Vor diesem Hintergrund hat der Gesetzgeber ehe- und familienbezogene Leistungen konzipiert, die solche Defizite in der...

Einer der Gründe, weshalb Frauen meist geringere Rentenansprüche haben als Männer, sind familienbedingte Auszeiten vom Beruf. Um dies abzumildern, rechnet die Gesetzliche Rentenversicherung Kindererziehungszeiten an, während derer Frauen Rentenanwartschaften erwerben, obwohl sie nicht in die...

We examine the relationship between child quantity and quality. Motivated by the theoretical ambiguity regarding the sign of the marginal effects of additional siblings on children’s outcomes, our empirical model allows for an unrestricted relationship between family size and child outcomes....

Increasing population age and low fertility rates, which characterize most modern societies, compromise the balance between people who can participate in the labor market and people who need care. This is a demographic and social issue that is likely to grow in importance for future generations....

In many European countries, men and women differ significantly in the amount of informal care work they provide for relatives, with women acting as caregivers far more frequently than men. This difference, known as the gender care gap, varies considerably between European countries, with Germany...

The gender pension gap, the difference in pension entitlements between men and women, is 32 percent for 60-yearolds according to data from the German Pension Insurance (Deutsche Rentenversicherung). In addition, there is a considerable motherhood pension gap: Statutory pension entitlements for...

Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However, these proposals do not significantly reduce the...

The new German federal government coalition is planning a significant tax break for workers of retirement age: the active pension (Aktivrente). With the active pension, workers who have reached the statutory retirement age may earn up to 2,000 euros a month tax-free, a move that the government...